Earned Income Tax Credit (EITC)

What is the Earned Income Tax Credit?

The Earned Income Tax Credit (EITC) is a tax break that helps low to moderate-income workers lower the amount of taxes they owe. If the credit is more than what is owed, you may get the extra money as a refund. You don’t need to have children to qualify, but the credit is usually larger if you do.

Do I qualify for the Earned Income Tax Credit?

If you are unsure if you qualify for the EITC, you can check your eligibility using the Internal Revenue Service (IRS)’s Qualification Assistant Tool. The basic rules you must meet to qualify for the EITC include:

• You must earn at least $1 from work.
• Your income must be below the yearly income limit set by the IRS.
• You must have a Social Security number and live in the U.S. for more than half the year.

If you don’t have children, you must:

• Be between the ages of 25 and 65.
• If married filing jointly, only one person needs to meet the age rule.

Other important rules:

• In 2025, you can’t earn more than $11,950 from investments (like stocks or savings).
• If you’re married but separated, you may still qualify if:
  • Your child lived with you for more than half the year,
  • You didn’t live with your spouse during the last 6 months of the year, or
  • You have a legal separation agreement.

Note: Special rules may apply to military members, clergy members (like ministers or pastors), and people with disabilities.

How do I Claim the Earned Income Tax Credit?

To claim the EITC, file your taxes using Form 1040 or 1040-SR for the year you are filing. If you have children, you’ll also fill out Schedule EIC with their information. There are many free tax filing tools that can make the tax filing process easier.

What if I need help claiming the Earned Income Tax Credit?

If you need help claiming the EITC or have questions about the credit, help is available. You can:

• Contact the IRS’s Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) programs where trained volunteers are ready to help. To find a VITA or TCE site near you, use the VITA Locator Tool or call 800-906-9887.
• Contact your local IRS office for help.

Frequently Asked Questions

What counts as earned income for the EITC?

Earned income is money you make from working. This includes pay from a job, self-employment, or running a business or farm. It can also include tips, union strike benefits, and some disability payments received before retirement age.

Examples of earned income:

• Wages or tips from a job (shown on Form W-2)
• Money from independent work like selling online or freelance work
• Income from your own business or farm
• Certain disability benefits

What doesn’t count as earned income:

• Money from Social Security, unemployment, child support, alimony, interest, or pensions
• Income earned while in prison

Can I claim the EITC for past years?

Yes. If you didn’t get the EITC before but believe you would have qualified, you may be able to go back and claim it. If you filed your taxes but didn’t claim the credit, you can send in a amended return. If you didn’t file taxes at all, you’ll need to file a return for each year you qualified. You can usually go back and do this for up to three years.